DECLARATION MANUAL NOT BINDING - FOR INFORMATIONAL PURPOSES ONLY

Transcription

1 2016 DECLARATION MANUAL NOT BINDING - FOR INFORMATIONAL PURPOSES ONLY

2 HOUSEHOLD PACKAGING ERP editorial More simplification and more service! What do your consumers increasingly want? They want a responsible attitude and account being taken of the environment. Packaging recycling is a normal solution, part of everyday life. It is even considered by the French to be the leading socially responsible action second only to voting! Together we have funded the sorting and recycling of 3.3 million tonnes of household packaging in France. In concrete terms, this is more than 2 million tonnes of CO2 avoided, the equivalent to that produced by a million cars per year. It is therefore a great success for Eco-Emballages and its customers who over 25 years have contributed to constructing this system. However, we need to go further: make sorting more effective, help consumers through greater clarity and access to sorting easier and we need to innovate and establish a real economy circular. These are the challenges on which our teams are already working, alongside you. Apart from effective and competitive recycling solutions, what do you, Eco-Emballages customers want, after 25 years? We have listened to you over the past few months and Eco-Emballages is now starting a new page in its history. The first innovation, shared by all our customers regardless of their size or sector of activity: the simplification of their Eco-Emballages declaration. Beginning in January 2017, we are offering many improvements, so that declaring your packaging will be much simpler and faster. Beginning in January, it is also your customer space which is going to be completely redesigned for a more personalised experience. In 2017, Eco-Emballages is reinventing its mission and is more than ever working to serve businesses: to allow you to effectively fulfil the recycling obligations for all your packaging, to optimise the environmental impact of your products and make CSR a lever of competitiveness and image for your brands. Recycling more, in the most cost-effective way. By 2022, we want to work with you to write a new recycling page: sorting 100% of packaging over 100% of the country. The first measures to meet this challenge: the gradual broadening of guidelines to all plastic packaging and improving its collection in urban areas. To achieve this objective, one condition is essential in our view: the control of recycling costs. In other words: controlling how much our customers have to pay. contents INTRODUCTION 04 Your declaration 06 Your declaration portal HOUSEHOLD PACKAGING ERP 10 The companies concerned 11 The packaging items to declare DECLARATION PER CSU 16 The calculation method 20 Specific cases 21 Beverage multipack packaging 22 The declaration per CSU step by step 25 Some examples as illustrations THE DETAILED DECLARATION 30 The calculation method 34 Special cases 36 The detailed declaration per Consumer Sales Unit step by step 39 Some examples as illustrations THE BONUS / PENALTY SYSTEM 44 Bonuses 48 Penalties NOMENCLATURES AND ANCILLARY DOCUMENTS 52 Detailed declaration nomenclature 56 Supporting documents and checks of the 2016 declaration THE SECTOR- SPECIFIC DECLARATION 60 Close scrutiny of the sector-specific declaration 62 The rates 66 Detailed nomenclature of the sector-specific declaration 72 Glossary WHAT S NEW IN 2016 The flat-fee p.04 The declaration per CSU p.16 The sector-specific declaration for a greater number p.60 Antoine Robichon, Eco-Emballages Customer Relations Manager

3 4 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 5 INTRODUCTION YOUR DECLARATION DECLARING YOUR PACKAGING HAS NOW BECOME SIMPLER AND FASTER! SUPPORTING DOCUMENTS ARE NO LONGER SYSTEMATIC An innovation also tending towards simplification: the supporting documents for the bonuses need only to be provided on request. OUR TOOLS TO HELP YOU You have until 1 March 2017 to declare your packaging put on the French market in 2016 INTRODUCTION We have taken into account your feedback on the declarative measures and starting in January 2017 significant improvements will apply to them: greater simplification and so less time spent on the declaration. THE VARIOUS TYPES OF DECLARATION A customer space completely revised in 2017 monespace.eco-emballages.fr A manual to make your declaration step by step. Declaration meetings. Every year, our teams go out to meet you to discuss matters with you and answer your questions. With dates planned for Paris and the regions, these meetings take place at the end of the year. Webinars and interactive online workshops to understand the declarative measures and to ask all your questions. THE SECTORAL DECLARATION 2016 THE DECLARATION PER CSU (CONSUMER SALES UNIT) A new declaration which makes the CSU rather than the packaging unit the reference unit. 3 to 4 times fewer lines to fill out 50% less information on average We have made it easier for certain products: shipping packages, samples, splitting of individual packs, etc. PER SIMPLIFIED PACKAGING UNIT The detailed declaration has been improved with the removal of 5 columns to be filled out. No more need to mention the share of packaging eligible for the awareness-raising bonus: by default it is 100%! No more need to justify the non-household nature of the packaging in question. Unsure about something? Any questions? Contact our advisors: by phone on * Not binding - For informational purposes only DECLARATION MANUAL THE SECTOR-SPECIFIC DECLARATION OPEN TO MORE BUSINESSES Previously reserved to companies putting fewer than CSUs per year on the French market, it is now open to companies putting up to 500,000 CSUs per year on the market. is based on flat-fees per product family and thereby can be entered quickly leading to a real time saving! 80 THE FLAT-FEE OF 80 WITHOUT A DECLARATION Reserved for companies which put fewer than 10,000 CSUs/year on the market. If this is your case, you do not have to provide any figures! Simply log on to your customer space to certify it and pay online. by at the address conseillers.entreprises@ ecoemballages.fr or your usual contact directly. * ( 0.06/minute + call price)

4 6 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 7 INTRODUCTION YOUR DECLARATION PORTAL HAS CHANGED! MONESPACE.ECOEMBALLAGES.FR Now simpler to handle and more personalised, your new customer portal allows you to make your declaration easily and to find all your useful documents, your tools and your services. YOUR PERSONAL SPACE Once identified, you have access to your customer space and to all the services dedicated to you. Use the menu to navigate easily between the different sections, and go directly to your administrative documents and your invoice history. YOUR PACKAGING DASHBOARD: Get a complete summary of your declaration data of the last 3 years, and a practical tool to analyse and manage the evolution of your packaging. INNOVATIONS: 1 single portal for all your routine procedures 1 personal password 1 single access if you manage several contracts INTRODUCTION NEED HELP? Quickly find the answers to our customers most frequently asked questions or get in touch with your advisor for more personalised help. MAKE YOUR DECLARATION: Online or using the Excel file that needs to be downloaded Help with your choice: we suggest which declaration will best suit you SWITCH TO ELECTRONIC INVOICING: More secure, faster, more ecological, opt for the electronic invoice in 3 clicks. Receive your invoices directly by as soon as they are issued, choose the recipients within your company and find all your duplicate invoices in your customer space. TURNKEY CSR INDICATORS: Promote your financial contribution to the system for collecting and recycling packaging in France in your sustainable development communications. Directly connected to your Eco-Emballages invoice, you can discover the practical benefits of your contribution: Number of recycled tonnes financed. Amount of France s population covered. ALL THE OTHER SERVICES Online payment, membership certificate,... find all the tools and services available on your personal space.

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6 10 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 11 HOUSEHOLD PACKAGING ERP THE COMPANIES CONCERNED Since 1993, Eco-Emballages has assisted companies with their obligation to recycle household packaging put on the French market.* THE COMPANIES CONCERNED ARE: Producers of packaged products put on the French market* for the products that: they package; they have packed with their brands or without a brand; they package under a private label brand (PLB). Introducers and importers for packaged products purchased abroad inside and outside the European Union and resold on the French market*. The persons responsible for first putting the packaged product on the market, in the absence of the producer s or the introducer/importer s identification. * The French market consists of Metropolitan France and the overseas departments and regions (Guadeloupe, Martinique, French Guiana, Reunion, Saint Pierre-et-Miquelon, Saint-Martin, Mayotte), as well as duty free and boarding areas in the above territories. NOTE Distributors are concerned: In their capacity as producers: for service packaging sold or made available to households to be filled at the point of sale, for example: so-called POS packaging ; check-out/shop bags; for shipping packaging used for a home-delivered product. In their capacity as introducer/importer: for packaged products introduced (from a country of the European Union) THE PACKAGING ITEMS TO DECLARE The Environmental Code lays down the definitions of household packaging. WHAT IS HOUSEHOLD PACKAGING? Within the meaning of Article R of the French Environmental Code1, household packaging is any packaging: of a product sold or delivered free-of-charge 2 to a household 3 ; which is put on the market for the purpose of the consumption or use of the product that it contains by a household; Household packaging becomes a waste product if the household discards it or intends to discard it 4, regardless of where it is discarded. As a reminder, all packaging, including spacing materials and overpacks, which is household packaging must be declared: regardless of its material (e.g. cardboard, plastic, porcelain, wood, etc.); regardless of its reusable nature5 or otherwise; regardless of whether it is paid-for or is free (e.g. samples, advertising gifts, donations); regardless of whether it is primary, secondary or tertiary packaging; regardless of its collection method (domestic waste, selective sorting, etc.). Moreover, no account is made of whether or not it is biodegradable. Therefore, a water-soluble toilet paper core is packaging, whereas a water-soluble pouch for dishwasher detergent is a product because it dissolves at the same time as the detergent. WHAT IS A HOUSEHOLD? A household is any physical individual who consumes or uses, for personal purposes (food, recreation, etc.), a packaged product sold or given free-of-charge by a company. Natural persons are not households if they: consume or use a product packaged for professional purposes; consume or use, for personal purposes, a packaged product acquired or received at a certain price, in their capacity as member of a specific community (university student, employee, patient, inmate, professional, etc.). In all cases, the capacity of the person when they consume or use the packaged product prevails over their capacity when they buy or receive the packaged product. 1. Article R of the Environment Code: The management of waste generated by discarding packaging used to market products consumed or used by households is governed by the provisions of this subsection. 2. Put on the market, in particular, means sold or given free-of-charge in accordance with Article R of the Environment Code which provides that all packaging manufactured, imported, held for the purpose of sale or distribution free-of-charge, put up for sale, sold, rented or distributed free-of-charge is subject to the provisions of this sub-section. 3. In accordance with Article L of the Environment Code which provides that the waste holder is the producer of waste or any other person who is found in possession of waste. 4. In accordance with Article L of the Environment Code which provides that waste is any substance or object, or more generally any movable good which the holder discards or intends or is obliged to discard. 5. The reusable nature of a packaging item meets an objective of reduction at source but is not a mode of management adopted by the legal texts to enable a household packaging producer to discharge its legal obligation as regards its broader responsibility. HOUSEHOLD PACKAGING ERP

7 12 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 13 HOUSEHOLD PACKAGING ERP HOUSEHOLD PACKAGING TO DECLARE AND FOR WHICH A CONTRIBUTION IS MADE All household packaging of products put on the French market must be declared and a contribution made for it. The packaging of products sold in the distribution circuits available to households: supermarkets, local shops, traditional shops, home sales, etc.; sold in mixed distribution circuits, i.e. available to both professionals and to households, or in distribution circuits open exclusively to professionals, which themselves resell a portion of the packaged products to households (e.g. wholesalers, cooperatives, professional shops, specialised circuits of works councils, cash & carry stores, etc.); NOTE For these circuits, only household packaging contributes. Evidence must exist to justify the volumes excluded from the contribution. By default, 100% of the volumes placed on the market in these circuits must contribute. sold to take away, regardless of where the packaging is discarded, or consumed in a room, for example, in the following distribution circuits: modern catering outlets (cafeterias, fast-food restaurants, pastry/sandwich outlets, homedelivered ready-prepared food, etc.), on-board catering (means of transport registered in France such as planes, trains and boats, regardless of their destination), duty free and boarding areas, service stations, sites for which a licence has been purchased (amusement parks, cinemas, stadiums, etc.), alternative sale circuits (bakeries/ pastry shops, tobacconists, take-away stands, pizza-trucks, etc.); * Since 1 July 2016, plastic check-out single use bags have been prohibited. sales packaging, shipped (catalogue/ online, shipment of gifts, etc.) or delivered to households, including of those items unpacked at the warehouse before delivery or taken back by a carrier; multipack packaging, except that left in the place of sale before the product is taken through the check-out (e.g.: film around a pack of water); the packaging of products installed or laid by professionals in an individual s home (e.g. installation of a boiler or a dishwasher). Service packaging for consumers sold or made available to households for free, which package a product in a point of sale or which are designed to be filled at the point of sale, such as gift packaging, shop/check-out bags* and POS packaging (trays, bags, films, etc.). NOTE Available on the monespace.ecoemballages.fr site is - A non-exhaustive list of examples of products and packaging to guide you; - A list of examples of check-out/ shop bags* to declare. NOTE NON-HOUSEHOLD PACKAGING TO DECLARE AND FOR WHICH A CONTRIBUTION IS NOT MADE The packaging of products which are not used or consumed by households, but whose packaging is identical to that of the products consumed or used by households, must be declared in accordance with the household packaging sector guidelines (Interministerial Decree published in the Official Journal of 27 July 2010). This packaging in particular is: the packaging of products consumed in a room, inside a collective or traditional catering establishment; the packaging of products that are returned by the households with the products (shipment packaging of products sold by correspondence and returned by households with the products); the packaging of obsolete or broken products left in the place of sale; multipack packaging, left in the place of sale before the product is taken through the check-out (e.g.: film around a pack of water); the packaging of products consumed or used by the professionals themselves, whether they are marketed in the mixed distribution circuits, i.e. accessible to both professionals and to households, or marketed in distribution circuits exclusively open to professionals. You must be able to provide evidence for the quantities of packaging for which a contribution is not made. For example, for the volumes excluded from your contribution for sales to wholesalers, Eco-Emballages makes a model certificate available to you. For the other exclusions (e.g. multipack packaging left in the place of sale before the product is taken through the check-out), you will find the list of supporting documents to produce at Eco-Emballages request on monespace.eco-emballages.fr PACKAGING WHICH SHOULD NOT BE INCLUDED IN THE DECLARATION The packaging of products consumed or used by professionals which have exclusively professional packaging (e.g. 10kg bucket of mayonnaise). The packaging of products sold outside the French market. Specific Diffuse Waste (DDS) Packaging in direct contact with chemical products covered by these new regulations (list available on should not be declared to Eco-Emballages. However, you must continue to declare household packaging that is not in direct contact with these chemical products (overpacks, multipack packaging, etc.). HOUSEHOLD PACKAGING ERP

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9 16 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 17 DECLARATION PER CSU 2016 DECLARATION PER CSU CONSUMER SALES UNIT 1 THE CONTRIBUTION BY WEIGHT The rates according to weight include the net costs of collection, sorting and recycling of each of your packaging materials. They have therefore been calculated on the basis of the collection costs, the recycling performance and the sale of sorted materials by local authorities. DECLARATION PER CSU To take better account of these net costs, the contribution by weight includes: A new, simpler declaration which makes the CSU rather than the packaging unit the reference unit. You declare the weight of the materials which constitute each of the CSUs. Differentiated rates according to material. RATES FOR THE CALCULATION OF THE CONTRIBUTION BY WEIGHT 2016 Steel 3,15 ct/kg Aluminium 9,28 ct/kg Paper/ cardboard Paper/cardboard except for brick packs Brick packs 16,33 ct/kg 17,04 ct/kg WHAT S NEW IN to 4 times fewer lines to fill out 50% less information on average We have made it easier for certain products: shipping packages, samples, splitting of individual packs, etc. Plastic Crystal clear or blue PET bottles* and jars Other bottles and vials (including green, red PET etc.) Other plastic packaging Glass 24,22 ct/kg 24,47 ct/kg 28,06 ct/kg 1,21 ct/kg Other materials 23,29 ct/kg TOTAL CONTRIBUTION OF THE CSU The calculation method For each Consumer Sales Unit (CSU): No change for the penalties Contribution by weight STABLE Contribution per unit YOUR PERSONAL RATE Average share of contributions per unit of your last detailed declaration, calculated at the 2016 rate. Bonus-Penalty NEW BONUSES Bonus for improving recyclability Removal of a packaging unit for a CSU QR code bonus Media campaigns NOTE A reduction of 10% for the use of recycled paper/cardboard. Paper/cardboard packaging that includes secondary recycled materials may undergo an increase in its weight. The contribution by weight is accordingly reduced by 10% if more than 50% of the total weight of the packaging is composed of recycled material. To benefit from it, you must declare the presence of recycled paper/cardboard or the packaging in question and enclose only the form made available by Eco-Emballages, duly completed by your packaging suppliers. This form can be downloaded from monespace.ecoemballages.fr Paper/cardboard bricks do not contain any recycled materials. * See glossary page 72

10 18 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 19 DECLARATION PER CSU 2 WHAT IS A CSU? CONTRIBUTION BY UNIT 1 UNIT = 1 CSU = 1 DECLARATION LINE A CSU is a unit of packaged product which a consumer can buy separately from others. Shipment packing and POS packaging are considered to be CSUs. e.g.: A pack of 4 yoghurts, a television, a bottle of water, a promotional pack of 2 shampoos, a shipping package, etc. A CSU can be composed of different elements of different materials. NOTE The contribution by weight is based on an actual breakdown of the weight of the various materials making up the CSU. There are 2 exceptions to this rule: The weight of a material representing less than 2 % of the total weight of the CSU, can be declared according to the weight of the main material of the CSU. An example for a tube of toothpaste composed of a plastic tube (13.4 g), a plastic stopper (1.6 g) and an aluminium peel-off lid (0.015 g). You have 2 options: 1 You declare 15 g (13.4 g g) as other plastic packaging material and g as aluminium material. 2 You declare g (13.4 g g g) as other plastic packaging material because the peel-off lid accounts for less than 2% of the total weight of the CSU. For beverages such as water, juice, soft drinks* and milk, the CSU is the bottle, the can or the brick regardless of whether it is purchased by unit or by batch. See page 21 A label affixed, regardless of its weight, to a packaging item can be declared using the weight of the main material of the CSU. Example for a laundry detergent vial (82 g), with a plastic stopper (7.2 g) and a paper label (2 g) glued to the vial. You have 2 options: 1 You declare 82 g as other bottles and vials material, 7.2 g as other packaging plastic material and 2 g as paper/cardboard other than bricks material. 2 You declare 84 g (82 g + 2 g) as other bottles and vials material and 7.2 g as other plastic packaging material because the glued label can be declared as part of the main material regardless of its weight. The contribution per unit depends on your personal rate per unit. This rate allows you to switch from the detailed declaration to the declaration by CSU. It represents the average share of contributions per unit of your last detailed declaration, calculated at the 2016 rate. It is therefore specific to each company and applies to each of the CSUs placed on the market. For example: If your rate per unit was 25% in 2015, it will be 25% on all your 2016 CSUs. This rate is included automatically in your declaration by CSU. For any question about this rate, contact our advisors. 3 BONUSES THE BONUS PENALTY SYSTEM Bonuses and penalties reinforce the ecological adjustment of the contribution. They encourage you to design your packaging ecologically and raise awareness among consumers of the importance of sorting. Reduce your environmental impact, raise awareness among your consumers while reducing your invoice! The bonus for measures for reducing and improving recyclability An 8 % bonus is granted in the following cases: reduction in the weight of the packaging; reduction in the volume of the packaging; use of refills; removal of a packaging unit; removal of a non-main material from a multi-material packaging unit; replacement of complex plastic trays by mono-resin trays; addition of a perforation on a plastic sleeve; removal of the black carbon dye in a plastic packaging item. An additional bonus of 4% is granted if the measure implemented is published in our good practice catalogue: share your good practice! The bonus for awareness-raising measures A bonus of 8% is granted for affixing a sorting guideline on the packaging. If the guideline is not directly present on the packaging but a QR code replaces it and points to a sorting guideline on a web page, a bonus of 4% will be granted. A bonus of 4% also applies to media campaigns (TV, radio, display, press, digital medium) which encourage or raise-awareness among consumers to sorting. The bonus of 8% for affixing a guideline on the packaging can be combined with the 4% bonus for the media campaigns. PENALTIES A 50% penalty is applied to disruptive packaging. A 100% penalty is applied to packaging included in the sorting guidelines to consumers but with no recycling channel (e.g. plastic bottle other than PET, HDPE or PP, glass packaging other than soda-lime). NOTE For more details on how the bonus and penalty system works, and in particular on the conditions for combining the various bonuses, refer to pages 44 to 49 of this manual. DECLARATION PER CSU * Alcohol-free soft drinks

11 20 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 21 DECLARATION PER CSU SPECIFIC CASES WHAT S NEW IN 2016 Even greater simplification on certain packaging! BEVERAGE MULTIPACK PACKAGING WHAT S NEW IN 2016 DECLARATION PER CSU WATER, JUICE, SOFT DRINKS* AND MILK SHIPPING PACKAGES, SAMPLES AND ROLLS CAN BE DECLARED ACCORDING TO SIMPLIFIED RULES Indeed, for these types of packaging, you can declare different sizes, weights or types of packs on the same line. The declaration of these types of packaging is made in kilograms in a specific tab of the declaration. For shipping packages and samples, the number of CSUs matches the number of packages or number of samples distributed. e.g.: for 12 rolls of 10 kg of paper used at the prepared food counter section: Simply declare 120 kg of paper/cardboard using the Food roll code. The number of CSUs is 24,000 (120/5 x 1,000). If you prefer to calculate the number of CSUs yourself and use your own unit weight, you will need to declare these packaging items as distinct CSUs with unit weights in grams. A bottle, can or brick is always considered to be a CSU, even if it is sold in a pack. Multipack packaging for beverages need to be declared on a separate line under the product code. Thus, the contribution to the CSU is not applied since it is already on the bottle, brick or can. e.g.: a pack of 6 bottles of water is made up of 6 CSUs. To simplify the declaration and allow you to exclude multipack packaging that remains in the store, standard individual splitting of pack rates have been defined using panellist data (source: Nielsen). For rolls used to package products in the store (cheese or preserved meats cut at the counter, gift packaging, packaging bouquets of flowers, etc.), you declare the total weight of rolls used in kilograms. It is using the following standard weight that we automatically calculate the number of CSUs: STANDARD WEIGHTS FOR PACKAGING ON ROLLS Material Food Non-food Paper 5 g 25 g Plastic 1 g 5 g Aluminium 2 g 2 g STANDARD PACK SPLITTING RATE Product Small size (<1L) Name Product code Product name Fruit juices 20 cl in packs of 6 Large size (1L and > 1L) Water 9% 31% Juice 9% 26% Soft drink* 13% 36% Milk 25% 51% These rates allow you to calculate the number of CSUs to indicate in the household packaging column. The excluded quantities are declared in the non-household packaging column. For example: 100,000 packs of 6 bricks of juice of 20 cl. The rate to be applied is 9% i.e.: Multipack packaging Number of household packaging items Number of non-household packaging items 91,000 9,000 *Alcohol-free soft drinks

12 22 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 23 DECLARATION PER CSU THE 2016 CSU DECLARATION STEP BY STEP Column by column, all the information you need to easily fill out your declaration. 4 RECYCLED PAPER/ CARDBOARD Indicate if your paper/cardboard packaging contains more than 50 % of recycled material. To qualify for the 10% reduction on the contribution by weight, you must also attach the form made available by Eco-Emballages, duly completed by your packaging suppliers. NOTE Only the form provided by Eco- Emballages will be accepted. If you fail to produce the recycled material certificates at the same time as the declaration, you will be invoiced on the basis of your amount declared, with the recycled discount. Your invoice will be adjusted after receipt and validation of your certificates. DECLARATION PER CSU INSTRUCTIONS: ONE LINE = 1 CSU BROKEN DOWN BY WEIGHT PER MATERIAL 1 NAME Specify a meaningful name to describe your CSU. For example: plain Bonne Compote apple compote in a 4 pack gentle chamomile shampoo NOTE It is possible to combine several CSUs with the same packaging / format / weight on the same line. e.g. Different flavours, different brands (own brand and private label), etc. 2 PRODUCT CODE Specify the product code by referring to the nomenclature on pages 52 to 55. See box for specific cases on page 23 3 WEIGHT OF THE MATERIALS Specify the exact weight in grams of the materials of the CSU. There are 9 materials (see rates by weight on page 17). For example: For a packet of biscuits, you must declare the unit weight in grams of the cardboard case and the 4 individual pouches. The weights are rounded to 4 decimal places, rounded down if 4 or less and up from 5 or more. For example: If your packaging weighs grams, specify 6,2198. The weight of a material representing less than 2 % of the total weight of the CSU, can be declared according to the weight of the main material of the CSU. In addition, the weight of a label affixed to a packaging item can be declared according to the weight of the main material of the CSU. See box for specific cases on page 23 The declaration of specific cases 1 line = several CSUs broken down by weight per material. The weight is declared in kilograms. The type of product needs to be chosen from among the 4 following specific cases: Shipping package Samples Food rolls Non-food rolls The total weight of the different CSUs that you have grouped needs to be indicated in kilograms. The weights are rounded to 4 decimal places, rounded down if 4 or less and up from 5 or more. For example: If your CSUs weigh kilograms, specify The quantities to declare: For shipping packages and samples, the number of CSUs matches the number of packages or number of samples distributed. For food rolls, the number of CSU s is calculated automatically. For more details about specific cases, refer to page 20.

13 24 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 25 DECLARATION PER CSU 5 PENALTIES Specify whether your packaging is part of the list of disruptive packaging (pages 48 and 49) or if it is in the sorting guidelines to consumers, but without a recycling channel (e.g. plastic bottle other than PET, HDPE or PP, glass packaging other than soda-lime). Any spacing materials, multipack or overpack elements will not have a penalty imposed. Contact our services to find out about what you need to do. 6 THE REDUCTION AT SOURCE OR RECYCLABILITY IMPROVEMENT BONUS They include in particular the packaging of products returned, broken or obsolete, multipack packaging left at the point of sale, packaging used or consumed by professionals and packaging for products which are consumed or used within a collective or traditional catering establishment (page 13). How to declare product returns and breakages? If you have product returns or breakages for products placed on the market in 2016, these must be declared in a positive quantity as non-household packaging. If the product returns are for products placed on the market before 01/01/2016, you must then deduct these quantities from the declaration for the year in which they were placed on the market. SOME EXAMPLES AS ILLUSTRATIONS HOW DO I BREAK DOWN MY CSU BY MATERIAL? Depending on the data you have, you have 2 options for declaring labels and materials that make up only a small amount of the total materials (see page 18). DECLARATION PER CSU Specify the type of measure put in place (pages 44 to 46). The rounding principle used in calculating the contribution The water bottle = 1 CSU = 1 line In g Paper/cardboard except for bricks Bottle and vial in clear PET Other plastic packaging 7 THE AWARENESS-RAISING BONUS Specify the type of measure put in place (pages 46 and 47). The unit contribution of the CSU is calculated in euro cents to 4 decimal places, rounded down if 4 or less and up from 5 or more. For example: Option 1 or Option 2 Water bottle including paper label + stopper Water bottle + paper label + stopper 1.5 g for the label 31.5 g for the bottle and the label 30 g for the bottle 2 g for the stopper 2 g for the stopper 8 THE QUANTITIES FOR WHICH A CONTRIBUTION IS MADE Specify the number of Consumer Sales Units placed on the French market. See box for specific cases on page 23 9 THE QUANTITIES FOR WHICH A CONTRIBUTION IS NOT MADE Specify the number of non-household CSUs placed on the French market with the same packaging as the household packaging. As a reminder, these packaging items need to be declared but a contribution is not made for them. UNIT CONTRIBUTION The total unit contribution is calculated in euro cents to 2 decimal places, rounded down if 4 or less and up from 5 or more. For example: UNIT CONTRIBUTION ROUNDED UNIT CONTRIBUTION ROUNDED UNIT CONTRIBUTION , , An example of a calculation using option 1: Total contribution of the CSU = contribution by weight + contribution to the CSU Contribution to the weight for the bottle: ct/ kg x 31.5 / 1000 = Contribution to the weight for the stopper: ct/ kg x 2 / 1000 = The contribution to the total weight for this CSU is: = The contribution to the CSU = depends on your personal rate calculated from your previous declaration. If you have not received this rate, contact our advisors. The sandwich box = 1 CSU = 1 line Option 1 or Option 2 In g Sandwich box Sandwich box Paper/cardboard except for bricks 0.8 g for the label Other plastic packaging 12 g for the box, the film and the label 11.2 g for the box and the film

14 26 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 27 DECLARATION PER CSU HOW DO I BREAK DOWN MY CSU BY MATERIAL? Depending on the data you have, you have 2 options for declaring labels and materials that make up only a small amount of the total materials (see page 18). Music centre In g Music centre Paper/cardboard except for bricks 1100 g for the cardboard Other plastic packaging 115 g for the 2 spacers and the 3 bags DECLARATION PER CSU The 4 pack of yoghurt cups In g Paper/cardboard except for bricks Other plastic packaging The laundry detergent vial Option 1 or Option 2 The 4 pack of yoghurt cups The 4 pack of yoghurt cups 18 g for the header label 22 g for the header label and the 4 labels 18.4 g for 4 cups of 4.6 g (with labels and peel-off lids) 14.4 g for 4 cups of 3.6 g (with peel-off lids and no labels) Option 1 or Option 2 In g Vial + paper label + stopper Vial + paper label + stopper Paper/cardboard except for bricks 2 g for the label Other bottles and vials 84 g for the vial and the label 82 g for the vial Other plastic packaging 7.2 g for the stopper 7.2 g for the stopper The jar of jam In g Steel Paper/cardboard except for bricks Glass The toy box Option 1 ou Option 2 The jar of jam of 370 g The jar of jam of 370 g 8.5 g for the lid 8.5 g for the lid 1.1 g for the label 174 g for the jar and the label g for the jar without label In kg The toy box Paper/cardboard except for bricks 142 g for the cardboard part Other plastic packaging 37 g for the plastic window The pack of cakes SPECIAL CASES Shipping package In g Paquet de gâteau avec barquette et film Papier-carton autre que brique 19,60 g pour l étui Other plastic packaging 7,33 pour la barquette et le film In kg Shipping packages Paper/cardboard except for bricks 150 kg of cardboard (packages and various spacing materials) Other plastic packaging 30 kg of plastic (various pouches and ties of various sizes)

15 28 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 29 HOUSEHOLD PACKAGING ERP THE DETAILED HOUSEHOLD THE DETAILED PACKAGING DECLARATION ERP DECLARATION 3

16 30 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 31 THE 2016 DETAILED DECLARATION PER PACKAGING UNIT VALID FOR 2016 AND THE CONTRIBUTION BY WEIGHT The rates according to weight include the net costs of collection, sorting and recycling of each of your packaging materials. They have therefore been calculated on the basis of the collection costs, the recycling performance and the sale of sorted materials by local authorities. A declaration of the various packaging units of your CSUs with details for each packing unit of the weight of the materials. Created in 2012, this declaration will be available for another two years, sufficient time for you to change over to the declaration per CSU. To take better account of these net costs, the contribution by weight includes: Differentiated rates according to material. RATES FOR THE CALCULATION OF THE CONTRIBUTION BY WEIGHT 2016 MATERIAL CODE 10 Steel 3.15 ct/kg MATERIAL CODE 20 Aluminium 9.28 ct/kg Paper/ cardboard MATERIAL CODE 30 Paper/cardboard except for brick packs ct/kg MATERIAL CODE 31 Bricks ct/kg The calculation method For each packaging unit (component of packaging that can be separated from the product when consumed or used by the household): Plastic MATERIAL CODE 45 Bottles* and vials of crystal clear or blue PET ct/kg MATERIAL CODE 44 Other bottles and vials (including green, red PET etc.) ct/kg MATERIAL CODE 43 Other plastic packaging ct/kg MATERIAL CODE 50 Glass 1.21 ct/kg MATERIAL CODE 60 Other materials ct/kg TOTAL CONTRIBUTION OF THE PACKAGING UNIT * See glossary page 72 Contribution by weight No change for the penalties STABLE Contribution per unit REDUCED BY - 10% compared to 2015 Bonus-Penalty NEW BONUSES Removal of a unit of a CSU Bonus for improving recyclability QR code bonus Media campaigns A rule for the main material. For multi-material or multi-layer packaging, every packaging unit contributes on the basis of the material that makes up more than 80% of its weight. If no material makes up more than 80%, the weight of each material comprising the packaging unit must be declared. NOTE Paper/cardboard bricks do not contain any recycled materials. A reduction of 10% for the use of recycled paper/cardboard. Paper/cardboard packaging that includes secondary recycled materials may undergo an increase in its weight. The contribution by weight is accordingly reduced by 10% if more than 50% of the total weight of the packaging is composed of recycled material. To benefit from it, you must declare the presence of recycled paper/cardboard for the packaging unit in question and enclose only the form made available by Eco-Emballages, duly completed by your packaging suppliers. This form can be downloaded from monespace.ecoemballages.fr

17 32 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 33 2 CONTRIBUTION PER UNIT 1 UNIT = 1 PACKAGING UNIT The contribution per unit is set at a flat-fee for each packaging unit. This fixed and progressive contribution aims to limit the number of packaging elements for the same product. CONTRIBUTION RATES PER UNIT g < packaging 0.1 g ct per unit 0.1 g < packaging 0.5 g ct per unit The contribution is calculated on each packaging unit (including multipack packaging, spacing materials, overpacks, etc.). 3 BONUSES THE BONUS PENALTY SYSTEM Bonuses and penalties reinforce the ecological adjustment of the contribution. They encourage you to design your packaging ecologically and raise awareness among consumers of the importance of sorting. Reduce your environmental impact, raise awareness among your consumers while reducing your invoice! PENALTIES NOTE packaging > 0.5 g To illustrate this definition of the unit: ct per unit In the packaging nomenclature, stoppers and closures begin with the letter B. In particular, there are codes for tray (B18) and blister pack closures (B19). A packaging unit is a component of the packaging that can be separated from the product when consumed or used by the household. All stoppers or closures (detachable stoppers, peel-off lids, lids, parts of blister packs without perforation etc.) are considered to be separate packaging units and must be declared separately. However, the following packaging components must not be declared separately: those which do not require assembly during the manufacturing process (a milk carton without a cap for example) and/or those which have a perforation (pilferproof rings, singledose container caps, blister packs with a perforation, etc.). The bonus for measures for reducing and improving recyclability An 8 % bonus is granted in the following cases: reduction in the weight of the packaging; reduction in the volume of the packaging; use of refills; removal of a packaging unit; removal of a non-main material from a multi-material packaging unit; replacement of complex plastic trays by mono-resin trays; addition of a perforation on a plastic sleeve; removal of the black carbon dye in a plastic packaging item. An additional bonus of 4% is granted if the measure implemented is published in our good practice catalogue: share your good practice! A 50% penalty is applied to disruptive packaging. A 100% penalty is applied to packaging included in the sorting guidelines to consumers but with no recycling channel (e.g. plastic bottle other than PET, HDPE or PP, glass packaging other than soda-lime). NOTE For more details on how the bonus and penalty system works, and in particular on the conditions for combining the various bonuses, refer to pages 44 to 47 of this manual. 3 units DECLARE SEPARATELY: 2 units 2 units 2 units DO NOT DECLARE SEPARATELY 1 unit 1 unit 1 unit 1 unit The bonus for awareness-raising activities A bonus of 8% is granted for affixing a sorting guideline on the packaging. If the guideline is not directly present on the packaging but a QR code replaces it and points to a sorting guideline on a web page, a bonus of 4% will be granted. A bonus of 4% also applies to media campaigns (TV, radio, display, press, digital medium) which encourage or raise-awareness among consumers to sorting. The bonus of 8 % for affixing a guideline on the packaging can be combined with the 4 % bonus for the media campaigns.

18 34 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 35 SPECIAL CASES PACKS Each packaging unit must be declared individually. For example: 10,000 cases each comprising 3 individual pouches FOAM PEANUTS For polystyrene or starch-based foam peanuts used for protecting fragile objects for distance selling packages in particular, if you are unable to determine the exact number of peanuts per parcel, Eco-Emballages has defined a fixed unit weight for a peanut. The number of foam peanuts is then calculated according to the size of the package (i.e., its volume), regardless of the volume of the product contained in the package. STANDARD WEIGHT FOR FOAM PEANUTS AND NUMBER OF FOAM PEANUTS CHIPS PER CM 3 For example: e.g. For a cardboard box whose dimensions are 30 cm (width) x 25 cm (height) x 20 cm (depth) containing polystyrene foam peanuts: unit weight of the peanut: 0.08 g number of peanuts per cm 3 : 0.1 volume of box in cm 3 : 30 cm x 25 cm x 20 cm = 15,000 cm 3 number of peanuts in the box: 15,000 cm 3 x 0,1 = 1,500 peanuts You must therefore include in your declaration, 1,500 plastic foam peanuts of 0.08 g. Material Code Weight of 1 peanut Peanuts/cm 3 Unit Packaging quantities Cases 10,000 Pouches 30,000 Polystyrene g 0.1 Starch-based g 0.1 NOTE You must declare the weight per unit of each packaging unit. BEVERAGE MULTIPACK PACKAGING Water, Juice, Soft Drinks* and Milk PACKAGING ON ROLLS For rolls used to package products in the point of sale (cheese or preserved meats cut at the counter, gift packaging, packaging bouquets of flowers, etc.), you must not to declare the total weight of the roll, but declare the number of sheets per roll, as well as the unit weight of a sheet. Given the difficulty in defining the exact number of packaging items obtained from a roll and their respective weights, 6 standard weights have been defined. STANDARD WEIGHTS FOR PACKAGING ON ROLLS Material Food Non-food Paper 5 g 25 g Plastic 1 g 5 g Aluminium 2 g 2 g For example: for 12 rolls of 10 kg of paper used at the prepared food counter section: unit weight of the sheet: 5 g number of packaging items placed on the market from 12 x 10 kg rolls = 120,000 g/5 g = 24,000 sheets You must therefore include in your declaration, 24,000 g sheets of paper. To simplify the declaration and allow you to exclude multipack packaging that remains in the point of sale, standard individual splitting of pack rates have been defined using panellist data (source: Nielsen). Name Packaging code Packaging designation Fruit juices 20 cl in packs of 6 STANDARD PACK SPLITTING RATE Product Small size (<1L) Large size (1L and > 1L) Water 9% 31% Juice 9% 26% Soft drink* 13% 36% Milk 25% 51% *Alcohol-free soft drinks These rates allow you to calculate the number of units to indicate in the household packaging column. The excluded quantities are declared in the non-household packaging column. For example: 100,000 packs of 6 bricks of juice of 20 cl. The rate to be applied is 9% i.e.: Number of household packaging items WHAT S NEW IN 2016 Number of nonhousehold packaging items 051 Film 91,000 9,000

19 36 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 37 THE 2016 DETAILED DECLARATION PER PACKAGING UNIT STEP BY STEP Column by column, all the information you need to easily fill out your declaration. 6 MATERIAL CODE(S) Specify the material code(s) of the packaging unit, as well as the weight per material. The sum of the weights must be equal to the total weight of the packaging unit. For a unit composed of more than 80% of the same material, the total weight of the unit must be indicated on this main material. However, if the unit is composed of several materials none of which accounts for more than 80%, you must break down the weight of the materials that comprise it. For example: Cardboard box of toys with plastic window NAME MATERIAL 1 Paper/ cardboard except for bricks MAT. WEIGHT 1 (in g) NAME MATERIAL 2 (in g) MAT. WEIGHT 2 NAME MATERIAL 3 (in g) MAT. WEIGHT 3 TOTAL OF THE UNIT (in g) Other 142 plastic packaging INSTRUCTIONS: 1 LINE = 1 PACKAGING UNIT 1 THE CSU NUMBER Group, using the same number or the same reference, all the packaging units of the same Consumer Sale Unit (CSU). You can use grouping numbers (1, 2, 3, etc.) or your in-house references (they can be composed of digits and/or letters). As a reminder, the CSU is the smallest packaged product unit that a consumer can buy separately. For example: If you declare compotes and fresh cream. CSU NAME 1 Compote 1 Peel-off lid 1 Header label 2 Fresh cream 2 Peel-off lid 2 Lid 2 NAME ou R5089 R5089 R5089 C C C CSU NAME Compote Peel-off lid Header label Fresh cream Peel-off lid Lid Specify a meaningful name. For example: plain Bonne Compote apple compote in a 4 pack gentle chamomile hair shampoo 3 PRODUCT CODE Specify the product code by referring to the nomenclature on pages 52 to PACKAGING CODE Specify the packaging code by referring to the nomenclature on page CAPACITY Specify the capacity of your packaging unit and the corresponding unit of measurement. For example: NAME CAPACITY UNIT Yoghurt cups by g Peel-off lid 1 other Header label 6 other Brick of milk 1 l Music centre 1 other Pack of 24 packets of handkerchiefs (film) 24 other Pack of 10 handkerchiefs 10 other 7 WEIGHT OF THE MATERIAL(S) Specify the specific weight of the empty packaging unit in grams (including labels, but excluding stoppers if they are separated from the main body). The weight of the packaging is rounded to 4 decimal places, rounded down if 4 or less and up from 5 or more. For example: If your packaging weighs grams, specify RECYCLED PAPER/ CARDBOARD Indicate whether your packaging is made of paper/ cardboard and whether it contains more than 50% of recycled material. To qualify for the 10% reduction on the contribution by weight, you must also attach the form made available by Eco-Emballages, duly completed by your packaging suppliers. NOTE Only the standard form provided by Eco-Emballages will be accepted. If you fail to produce the recycled material certificates at the same time as the declaration, you will be invoiced on the basis of your amount declared, with the recycled discount. Your invoice will be adjusted after receipt and validation of your certificates. 9 PENALTIES FOR DISRUPTIVE PACKAGING Specify whether your packaging is on the list of disruptive packaging (see pages 48 and 49). All the packaging units of the CSU concerned then need to be declared as problematic packaging (excluding any spacing materials, multipack or overpack packaging). 10 PENALTY WITH NO RECYCLING CHANNEL Indicate whether your packaging is included in the sorting guidelines to consumers but with no recycling channel (e.g. plastic bottle other than PET, HDPE or PP, glass packaging other than soda-lime). All the packaging units of the CSU concerned then need to be declared as packaging in the sorting guidelines to consumers but without a recycling channel (excluding any spacing materials, multipack or overpack packaging).

20 38 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU THE REDUCTION AT SOURCE OR RECYCLABILITY IMPROVEMENT BONUS Specify the type of measure put in place (pages 44 to 46). 12 THE AWARENESS-RAISING BONUS Specify the type of measure put in place (pages 46 and 47). 13 THE QUANTITIES FOR WHICH A CONTRIBUTION IS MADE Specify the number of household packaging items placed on the French market and taken into account for the calculation of your contribution. 14 THE QUANTITIES FOR WHICH A CONTRIBUTION IS NOT MADE As a reminder, these packaging items need to be declared but a contribution is not made for them. They include in particular the packaging of products returned, broken or obsolete, multipack packaging left at the point of sale, packaging used or consumed by professionals and packaging for products which are consumed or used within a collective or traditional catering establishment (page 13). How to declare product returns and breakages? If you have product returns or breakages for products placed on the market in 2016, these must be declared in a positive quantity as non-household packaging. If the product returns are for products placed on the market before 01/01/2016, you must then deduct these quantities from the declaration for the year in which they were placed on the market. The rounding principle The unit contribution is calculated in euro cents to 4 decimal places, rounded down if 4 or less and up from 5 or more. For example: UNIT CONTRIBUTION ROUNDED UNIT CONTRIBUTION SOME EXAMPLES AS ILLUSTRATIONS The 150 cl plastic water bottle with a plastic stopper How many packaging units must be declared and of what material? 1 = the bottle (including the label) of Bottle and vial in clear PET material 2 = the stopper of Other plastic packaging material => 2 units = 2 lines 2016 RATE Unit 1 + Unit 2 Packaging unit Bottle (& paper/ cardboard label) Stopper Material Bottles and vials in clear PET Other plastic packaging Material code Packaging unit weight Material rate Unit rate g ct/kg ct 43 2 g ct/kg ct Specify the number of non-household packaging items placed on the French market with the same packaging as the household packaging items A calculation example: The total unit contribution is calculated in euro cents to 2 decimal places, rounded down if 4 or less and up from 5 or more. Unit 1 Contribution by weight: ct/kg x 31.5 g = ct + Contribution by packaging: ct 1000 For example: Total contribution: ct ct = ct TOTAL CONTRIBUTION ROUNDED TOTAL CONTRIBUTION , , Unit 2 Contribution by weight: ct/kg x 2 g = ct + Contribution by packaging: ct 1000 Total contribution: ct ct = ct Total contribution for a plastic water bottle with a plastic stopper ct ct = ct

21 40 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 41 Sandwich box How many packaging units must be declared and of what material? 1 = the box of Other plastic packaging material 2 = the film (including the label) of Other plastic packaging material => 2 units = 2 lines The pack of cakes How many packaging units must be declared and of what material? 1 = the case of Paper/cardboard except for bricks material 2 = the tray of Other plastic packaging material 3 = the film of Other plastic packaging material => 3 units = 3 lines The 4 pack of yoghurt cups How many packaging units must be declared and of what material? 1 = the header label of Paper/cardboard except for bricks material 2 = the cup (including the label) of Other plastic packaging material 3 = the peel-off lid of Other plastic packaging material => 3 units = 3 lines The music centre How many packaging units must be declared and of what material? 1 = the cardboard of Paper/cardboard except for bricks material 2 = the spacers in Other plastic packaging material 3 = the pouches of Other plastic packaging material => 3 units = 3 lines The jar of jam How many packaging units must be declared and of what material? 1 = the jar (including the label) of Glass material 2 = the lid of Steel material => 2 units = 2 lines The toy box How many packaging units must be declared and of what material? 1 = the cardboard box with plastic window In this case, it is necessary to check the main material rule by weight of more than 80%. If none of the materials accounts for more than 80% then you must specify the weight of each material: X g for Paper/cardboard except for bricks and X g for Other plastic packaging material 2 = the cardboard medium of Paper/cardboard except for bricks material 3 = the bracing of Steel material => 3 units = 3 lines

22 HOUSEHOLD PACKAGING ERP 43 HOUSEHOLD PACKAGING ERP THE BONUS / PENALTY SYSTEM 4

23 44 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 45 BONUSES Bonuses and penalties reinforce the ecological adjustment of the contribution. They encourage you to design your packaging ecologically and raise awareness among consumers of the importance of sorting. Reduce your environmental impact, raise awareness among your consumers while reducing your invoice! THE REDUCTION AT SOURCE AND RECYCLABILITY IMPROVEMENT BONUSES An 8% bonus is granted when the company has implemented one or more of the following measures: Reduction at source: REDUCTION AT SOURCE Measure Reduction in weight Details Reduction in the weight of the packaging unit, for example by a reduction in the thickness or the material weight 8% BONUS Isomaterial ELIGIBILITY CRITERIA Isofunctionality No transfer to multipack and transport packaging No deterioration in the recyclability of the packaging WHAT S NEW IN 2016 Eco-Emballages is simplifying your procedures! The entry of information on the reduction site is no longer necessary and your bonuses are automatically confirmed. Eligibility threshold Weight reduction of 2% of the packaging unit Improvement of recyclability IMPROVEMENT OF RECYCLABILITY Measure Removal of a non-main material from a multi-material packaging unit Replacement of complex plastic trays with single resin trays improving their recyclability Addition of a perforation on a plastic sleeve Removal of the black carbon dye in a plastic packaging item Details This measure must not result in the packaging becoming heavier and the main material must remain the same The new packaging must not contain dye based on black carbon This measure applies only to PET, HDPE or PP packaging with a sleeve covering more than 60% of the surface. A perforation made is made up of 2 perforation lines on the sleeve Changing to a dark dye without black carbon is eligible for this bonus 8% BONUS Isomaterial ELIGIBILITY CRITERIA Isofunctionality No transfer to multipack and transport packaging No deterioration in the recyclability of the packaging Use of refills Reduction in volume Removal of a packaging unit Reduction in volume for example through concentration of the product or streamlining the packaging A refill is used to fill reusable packaging again with the same product and is not designed to be used alone Reduction in the number of packaging units constituting the CSU Weight reduction of 2% of the packaging unit Weight reduction of 2% in relation to the fillable packaging Weight reduction of 2% of the CSU NOTE An additional bonus of 4% is granted if the measure implemented is published in our good practice catalogue. Some concrete examples can be found on the bonus guide: monespace. eco-emballages.fr 4% BONUS Application criteria: The bonus is for household packaging only. The bonus applies only to the first year that it is placed on the market. Thus, for a measure implemented in 2016, the bonus applies only to the 2016 declaration. If the same CSU undergoes several reduction at source or recyclability improvement measures, the 8 % bonus applies only once to the CSU in question.

24 46 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 47 How to benefit from the bonuses? 1 Indicate your measure on your packaging declaration from among the following choices to get the 8% bonus and specify whether you want this measure to be published in the catalogue to obtain the 4 % additional bonus: Reduction in weight and/or volume Refill Removal of a unit Recyclability (Measures on multi-materials, trays, sleeves, black carbon dye) 2 Innovation: your bonus is automatically taken into account! 3 In order to benefit from your additional 4% bonus, the following items will be requested from you: Your company s logo The photo of the CSU before/after the change A description of the measure implemented (a model will be sent to you depending on the measure implemented) The bonus guide provides information about which supporting documents you need to present only at Eco-Emballages request AWARENESS-RAISING BONUSES A bonus of 8% or 4% is granted for household packaging for which the company has implemented one or more awareness-raising measures such as an awareness-raising message regarding sorting or a sorting guideline. The bonus is for household packaging, whether or not it is in the sorting guidelines to consumers, with the exception of disruptive packaging and packaging in the sorting guidelines but without a recycling channel (see pages 48 and 49). Measures giving an entitlement to the 8% bonus 8% BONUS Awareness-raising actions on a packaging item visible on purchasing or consuming the product, or on a leaflet or instructions for use (for packaging subject to specific constraints). Application criteria The design of the sorting guideline: If the sorting guideline used is that proposed by Eco-Emballages (Green Dot sorting information), you must first accept the Terms and Conditions of Use and comply with the graphic charter. If the sorting guideline is designed by the Company, you must first have it validated by Eco-Emballages. If the sorting guideline is placed on elements not visible during purchase (in-pack, leaflet, instructions for use), its eligibility for the bonus will have to be validated by Eco-Emballages. If the sorting guideline is part of a more general message on the benefits of reduction at source, sorting and recycling, you must have developed it as part of a partnership contract with Eco-Emballages. The sorting guideline must be legible and visible to the consumer when purchasing or using the product. The sorting guideline must be given for all the elements comprising the CSU. For example, for a pack of 4 yogurts with a header label, it must involve the header label + the cup + the peel-off lid. Moreover, the indications must relate to the destination (household waste, sorting container, etc.) or the purpose of the sorting guideline (to recycle, to discard). The case of packs The sorting guideline can be indicated on the Consumer Unit or on the multipack packaging. The bonus applies to the CSU concerned by the measure. If the CSU is sold indiscriminately per unit or per pack and the sorting guideline only appears on the multipack packaging, the bonus applies only to the quantities sold in a pack. If the same CSU undergoes several awareness measures (on pack, in pack, on a leaflet), the 8 % bonus applies only once to the CSU in question. Measures giving an entitlement to the 4% bonus 1 Affixing of a QR code on the packaging referring to a sorting guideline on the website To be eligible, the QR code must: Link to a webpage presenting the product or range of products, with a sorting guideline sorting for each unit of the packaging or linked to Have a minimum size of 2.5 cm x 2.5 cm to ensure that it is legible. 2 Awareness-raising measure as part of a media campaign To be eligible, the media campaign must reach: TV / Radio: 300 GRP minimum (target group: 15 years and over); Display: 1000 GRP minimum; 4% Press: 150 GRP minimum; BONUS Digital medium with purchase of space: minimum 20% of the chosen target with a minimum of 20 million impressions (number of opportunities to see the advertisement). * Performance média calculée sur la base cible : 15 ans et + Application criteria Combine your various bonuses On-Pack awareness Reduction at source or Recyclability 8% BONUS 8% BONUS 4% BONUS Off-Pack awareness Publication catalogue You must first sign a partnership contract with Eco-Emballages. The CSUs referred to in the awareness-raising partnership contract are eligible. HOW TO BENEFIT FROM THE AWARENESS BONUS? 1 Specify on your declaration the type of awareness-raising measure implemented. 2 Innovation: your bonus is automatically taken into account! The bonus guide provides information about which supporting documents you need to present at Eco-Emballages request only 4% BONUS 12% 4% BONUS 12% NOTE On-Pack 8% + QR code 4% = 8%. You cannot benefit from both bonuses. 24% BONUS

25 48 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 49 PENALTIES The ecological adjustment is also an incentive to limit packaging which is detrimental to the performance of the recycling system. DISRUPTIVE PACKAGING What is disruptive packaging? Disruptive packaging is a packaging which has a sorting guideline but which cannot be recycled or of which some characteristics disrupt the end quality of the recycled materials, the sorting, the recycling process and significantly increase the cost of treatment, in the current situation of the packaging waste resource and the sorting and recycling technologies. What packaging is concerned? Only packaging that has a sorting guideline is concerned. Three families of materials are affected: glass, paper/cardboard and plastic. DISRUPTIVE PACKAGING Glass Glass packaging with a porcelain or ceramic stopper. An increase of 50% is applied to the contribution of the CSU in question (excluding any spacing materials, multipack or overpack items) for disruptive packaging placed on the market. For example: for a pack of 6 bottles of fruit juice in PET with a label containing aluminium, the increase will apply to the bottle and to the stopper but not to the multipack film. Why a list of disruptive packaging? The objective is twofold: Raise-awareness among companies to encourage them designing their packaging better by taking into account, when they are designed, the environmental impact at the end of the life stage of the packaging. Reduce as far as possible, the cost of treatment of packaging because these types of packaging items, due to their particular composition, disrupt recycling by increasing rejections or by compromising the quality of the recycled material. Alternative solutions to the packaging in question exist. Please do not hesitate to contact the Eco-Emballages teams. Who decides that a packaging item is disruptive? Packaging posing recycling problems are identified through follow-up carried out by the recyclers. The recycling problems are then analysed by technical committees (Cerec & Cotrep) and the recycling channels. On the basis of these technical elements, and after an opinion issued by its Materials and Packaging Committee, the Board of Directors of Eco-Emballages decides and changes where relevant the list of packaging to which an increase is applied. Paper/ cardboard Plastic Drink cartons with paper/cardboard as the majority material but which contain less than 50% fibres. Strengthened paper/cardboard packaging, i.e. with a frame/structure obtained from any process, intended to strengthen the packaging. Bottles* whose main material is PET and with one of the following associations: aluminium (stopper, peel-off lid**, a closure system, label, ink, etc.), PVC (label or sleeve) or silicone of density greater than 1 (in the form of a valve for example). How is the disruptive packaging list updated? Companies are advised of any additions to the list at least 18 months in advance so that they have time to change their packaging. The list of research topics relating to packaging recyclability is available upon request on NOTE Test the recyclability of your packaging using the TREE tool available on and see the technical opinions on for plastic packaging and on for paper/cardboard packaging. * See glossary p. 72 **PET bottles with hybrid peel-off lids (aluminium and plastic) that must be completely removed to consume the product are no longer classified as disruptive since 1 January How do I know which packaging is concerned? A document composed of the list of disruptive packaging and an identification guide is available on monespace.eco-emballages.fr PACKAGING IN THE SORTING GUIDELINES WITHOUT A RECYCLING CHANNEL An increase of 100% is applied to the contribution for the CSU in question (excluding any spacing materials, multipack or overpack items) for packaging included in the sorting guidelines but not having a recycling channel (e.g. PVC, PLA, PC bottles, SAN vials, glass packaging other than soda-lime, etc.). PACKAGING WHICH IS INCLUDED IN THE NATIONAL SORTING GUIDELINES AS AT 01/01/2016 Steel Aluminium Paper/cardboard Plastic Glass All household packaging All household packaging All household packaging, including bricks Bottles and vials All household packaging

26 50 HOUSEHOLD PACKAGING ERP 51 HOUSEHOLD PACKAGING ERP NOMENCLATURE AND ANCILLARY DOCUMENTS 5

27 52 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 53 NOMENCLATURE PER CSU AND DETAILED DECLARATION THE PRODUCT CODES FOOD PRODUCTS 01 Groceries Rusks and toasted breads Similar tasted products Salted biscuits and snacks Sweet biscuits Gingerbreads, conservation pastries and Viennese pastries Whole grains of coffee, chicory, malt Ground coffee, chicory, malt Soluble coffee, chicory, malt Chocolate powder Breakfasts and instant drinks Cereals ready-to-eat or to prepare Spreads Leaf teas and infusions Soluble teas and infusions Chocolate in slabs Chocolate confectionery Chocolate bars Sweets and jellied sweets Sugar-coated nuts and drops Fruit pulp, candied fruit, marrons glacés Chewing gum and bubble gum Lollipops and barley sugars Other confectionery products Ready-to-eat desserts Cake-making products Preparations for desserts and puddings Concentrated milk Milk powder Flour Instant mash potatoes Semolina and equivalent products Pasta Dried fruit Dried pulses, tapioca, other starches Rice Freeze-dried and dehydrated fruit and vegetables Salted grains Stock-cubes and culinary aids Dehydrated soups to prepare Instant soups Liquid soups Condiments Mayonnaises Mustards Dehydrated sauces Ready-to-use sauces Tomato sauces and tomato concentrates Salad dressings Spices and peppers Fine salt Coarse salt Food oils Vinegars Sugar lumps Caster sugar Granulated sugar Various sugars (candy sugar, brown sugar) Compotes Jams Chestnut creams Jellies Marmalades Honey Fruit in syrup Canned vegetables Canned fish Preserved meats, cooked meats and cured meats Crisps Cassoulets Garnished sauerkrauts Snails Dumplings Cooked dishes to prepare Ready-to-eat dishes Infant milk Health foods for children Health and dietary products Clinical nutrition products Wet foods for dogs and cats Dry foods for dogs and cats Canned pet food Other foods for other animals 02 Beverages Lemonades, limes Sodas, colas and & tonic waters Fruit juices and concentrates Nectars Fruit drinks Syrups and sugar cane Extracts for beverages and effervescent salts Beers Ciders Shandies Waters Wines Champagne and sparkling wines Aperitifs Spirits and liqueurs Beverage multipack packaging* 03 Fresh products Breads Bakery items Fresh pastries and ready-to-beeaten desserts *only for the declaration by CSU Family ice creams Individual Ice creams Ice cream in bulk Frozen starters cooked meats Frozen vegetables Frozen offal meat poultry Frozen fish molluscs crustaceans Frozen cooked dishes sauces soups Frozen pastries Viennese pastries frozen pasta Frozen fruit and fruit juices Frozen food dairy products Frozen food for animals Milks Yoghurts and equivalent products Creams and soft white cheeses Butters Margarines or vegetable fats Eggs Milk desserts and desserts Soft cheeses with mould or washed rind Cooked or uncooked pressed cheeses Goat and sheep cheeses Blue-veined cheeses Processed cheeses Fresh cheeses and equivalent Fresh fruit Fresh vegetables Flowers and plants Poultry and game Caterer s prepared products Hors d œuvres Pastry products Cooked dishes and meats to re-heat Sandwiches Red meats and offal Fish crustaceans shellfish NON-FOOD PRODUCTS 04 Hygiene Beauty Shampoos Conditioners, beautifying balms Lotions and revitalisers Fixatives and oils Hair dyes Wave set and permanent Lacquers Hair accessories Solid and liquid toilet soaps Bathroom and shower products Tooth care Razors, blades, shaving products Deodorants Toilet waters and eaux de Cologne Perfumes and fragrances Body products Nail beauty and care Sun products Skin cleansing milks Lotions and tonics Beauty creams Cleansers and exfoliating creams Specific face care Lip care Make-up removers Water atomisers Make-up products Childcare items Cottons Handkerchiefs Kitchen and toilet paper Babies nappies Feminine hygiene Cleansing and beauty accessories Oral care Foot care Intimate hygiene Protective products Nutritional supplements Care products for babies Parapharmacy accessories Medical accessories Optics Non-medical optics Eyewear Measuring instruments (thermometer, barometer, etc.) 05 Household items 05 A Cleaning and household products Soaps Laundry powders and liquids Products for delicate washes, fabric softeners Bleach and laundry disinfectants Stain removers, starches, dyes Laundry products Dish-washing products Washing accessories Care of leathers and footwear Care of woods and floor coverings Care of metals and glazing Care of ovens and furnaces Scouring, descaling, unblocking, cleaning and disinfecting products Deodorants and insecticides Cellar items and various ingredients Brushware, brooms Household sponges, tea towels, equivalent items 05 B Household equipment Kitchenware Kitchen utensils Cutlery and plates Table accessories Containers, bowls Household accessories Packaging and packing films Cellar equipment Heating devices Refrigerators and home freezers Dishwashers, washing machines, dryers Hoods and fans Electrical and gas cooking rings Ovens, microwave ovens Electrical devices for household cleaning Electric mixers and kitchen utensils Small electrothermal household appliances Electrical devices and utensils for cleansing-beauty Electrical devices for sewing and knitting Crockery Decorative crockery Glassware Crystal glassware Cutlery 05 C Gardening 05 D DIY Plants Garden products Agricultural tools and horticulture Garden furniture Planters and containers Protective equipment Tools General hardware and furnishings Plumbing taps sanitary ware Electrical equipment Wooden boards and carpentry Structural work, building equipment and building materials Paints and varnishes Housewares and painting accessories Glues and adhesives Wall coverings Floor coverings Tiling Locks, fittings Screws, nuts and bolts

28 54 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU E Furniture, furnishings, linen 06 E Sound, image, telephones Hepatology Rheumatology and 07 Personal 12 Packaging Infections musculoskeletal health clothing Radio and accessories Metabolism, nutrition and Stomatology POS packaging Television and accessories vitamins Toxicology Music centre, audio and video players Photo, cinema and accessories Disks, magnetic tapes, cassettes Films Musical instruments Neurology and psyche Ophthalmology Otology Parasitology Respirology Rhinology Urology and nephrology Acupuncture Herbal medicine Homeopathy Various pharmacy (painkillers, etc.) Telephone and remote communications Kitchen furniture Dining room furniture Bathroom and toilet furniture Living room furniture Bedroom furniture Occasional furniture accessories Office furniture Basketry Lighting devices Batteries Electric lamps Decorative fabrics and accessories Bedding Decorative objects and accessories Table, kitchen, bathroom, bed linen 06 Personal equipment 06 A Stationery, office automation, IT Papers Cards Writing materials Writing and office items Drawing accessories Filing accessories School, office and various accessories Offices supplies IT supplies Office automation Computers IT 06 B Publishing, press Books Dictionaries encyclopaedias Newspapers specialised periodicals and journals 06 C Jewellery, watches, fantasy Jewellery Gold and silverware (other than table) Clocks and watches Souvenirs, gifts, knick-knacks Smokers items 06 D Leather goods, travel Leather goods Travel bags Sport bags Suitcases, trunks and briefcases 06 F Toys and games Accessories for animals Toys Games 06 G Animals 06 H Open air, cycles, motorcycles Camping and beach furniture Camping and beach items Trailers Cycles, mopeds, motorcycles Cycle, moped and motorcycle equipment Cleaning products for cycles and mopeds, motorcycles Spare parts Lubricants 06 I Automotive products 06 J Sport Automotive cleaning products Electrical items (battery, light) Technical spare parts Interior equipment items Exterior equipment items Automotive tools Tyres Automotive sound systems Hunting items Fishing items Mountaineering items Yachting items Physical fitness items Other sports items 06 K Services Quick services (keys, shoe repairs) 06 L Haberdashery Sewing supplies Lingerie and trimmings supplies Patterns Sewing accessories Stockings Tights Protective stockings Shoes Soles laces Hats headgear Umbrellas Gloves Ties Glasses Track suits and sport clothing Work clothing Belts and braces Scarves, squares, scarves Handkerchiefs Pyjamas and night dresses Shirts, blouses, bodices Underwear Trousers Skirts, dresses Indoor clothing, aprons Suits, ensembles Jackets, anoraks, parkas Coats, overcoats Raincoats Socks, ankle socks T-shirts, polo shirts Sweaters, cardigans, sweat-shirts Baby knitwear Baby clothing accessories Baby hygiene accessories Fabrics by the metre 08 Tobacco and fuels Cigarettes Cigars, cigarillos Tobacco for pipes and to roll Chewing tobacco and snuff Matches and fire-lighters Lighters Solid fuels Gaseous fuels Domestic liquid fuels 09 Pharmaceutical products Allergology Anaesthesiology Cancer research Cardio-angiology Dermatology Diagnosis Pharmaceutical dietetics Endocrinology and hormones Gastroenterology Gynaecology Haematology PACKAGING CODES B B B12 Aerosol Vanes Bulb Applicator Barrel, carrier pack Tray Preformed tray Drum Tobacco pouch Blister heat-moulded shell, with or without backing card Blister heat-moulded shell, with backing card Coil, roll, core Jar Box Honeycomb box Enclosure Bowl Carboy Stopper Bottle Elastic bracelet Brick Crate, transit cage Wooden box, tray Spacer Drinks can Capsule Decanter Cartridge Transparent box Separator box Header label Backing card Coat hanger Chest, case Cover 030 B B B18 B Wedge (in expanded polystyrene) Enveloping ring Collar, contour pack Preformed, heat-moulded shell Cornet bag Corner stay Cup Cushion Lid Cross-brace Cubitainer Casket Filling element (peanuts, flakes, chips, wood chips, stuffing, etc.) Element for shaping and holding products in place (stiffening card, bottle support, etc.) Wrapping (sweets, individual servings, etc.) Wrap Label Rigid case Soft case Tray closure Blister closure Packaging sheet (kraft paper, parchment paper, gift paper, etc.) Label sheet (corrugated cardboard, fibre) Fibre (wood, paper, etc.) Twine (ribbon, adhesive tape, bolduc band, strapping, tape) Net Film Bubble wrap Expanded honeycomb film Vial Applicator bottle B B16 B Open-end box Sheath Cup Cover Interlayer Tab Tie Carry case Sleeve Wire-cap Peel-off lid Basket Pick up Dish Tray Honeycomb tray Pocket, pouch Tub Display stand-base Bag Bag with straps Paper shopping bag Plastic shopping bag Bag bundle Pouch and stand-up pouch Bucket Pre-filled syringe Skin-pack Cradle Stick Terrine Small barrel, keg Rigid tube Flexible tube Tube-stick Suitcase, small suitcase

29 56 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 57 SUPPORTING DOCUMENTS AND CHECKS OF THE 2016 DECLARATION Innovation this year: a lot fewer supporting documents to produce systematically. Keep them in case of a check. THE SUPPORTING DOCUMENTS TO PRODUCE IF THEY CONCERN YOU*: Certificate for the use of recycled/cardboard Report of procedures agreed for customers with contributions of more than 60k. THE SUPPORTING DOCUMENTS TO RETAIN IN CASE OF A CHECK*: Accountants), the certificate is now a report of the procedures agreed with a work programme established in the form of check points. These check points target all aspects related to the declaration and are in the form of a check-list. Three levels of checks have been defined according to the amount of the contribution: CHECK LEVEL AMOUNT OF THE CONTRIBUTION TYPE OF INTERVENTION Level 1 > 800k Type 1 Level 2 200k to 800k Type 2 Level 3 60k to 200k Type 3 THE VARIOUS TYPES OF CHECKS In accordance with its approval specifications, Eco-Emballages will carry out certain checks of its customers declarations. These checks are a means to assist you in properly understanding the contributory scope and the associated declarative methodology as well as assuring us that you are invoiced correctly. The checks relate to all customers, regardless of their activity sector, their type of declaration or the amount of their contribution. There are two categories of checks: The system checks for: Variations in declarations between the amounts of contribution of year N compared to N-1; The corrective declarations received; The credit notes according to the amount of the adjustment of the contribution. The checks made by service providers On-site check of the declarations made by consulting firms. Check of weight of the packaging declared by weighing of packaging items carried out by a specialised laboratory. Check of the penalties for packaging that may be affected: a specialised laboratory carries out physical-chemical tests on the packaging materials. * Standard models of certificates are available on monespace.eco-emballages.fr Supporting documents for bonuses Tax forms and detailed sales records that can be used to reconcile the accounting documents of the declaration in order to check the contributory scope Technical data sheets of the packaging in order to check its characteristics. Wholesaler certificate for non-household packaging to be declared All documents used to validate the excluded volumes FOCUS ON THE AGREED PROCEDURES REPORT This has replaced the statutory auditor certificate since the 2014 declaration. Linked to the standards committees of the CCNC (National Council of Auditors) and the CSOEC (Higher Council of the Order of Chartered The report is requested every three years. It is mandatory as of the 2016 declaration (if you have not produced it in the past two years). The cost of preparation of this document is borne by you as the statutory auditor certificate was. Innovation: As of March, your Statutory Auditor or your Accountant will complete the document online once you have entrusted him with the mission via the portal: faster, more secure and with no risk of loss of information.

30 HOUSEHOLD PACKAGING ERP 59 THE SECTOR- SPECIFIC DECLARATION THE SECTORAL DECLARATION 6

31 60 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 61 CLOSE SCRUTINY OF THE SECTOR- SPECIFIC DECLARATION Did you place fewer than 500,000 Consumer Sales Units (CSU) on the French market in 2016? In this case, you can then benefit from a sector-specific declaration with simplified declarative measures. HOW DO I CALCULATE MY NUMBER OF CSUS? A Consumer Sales Unit is a unit of packaged product which a consumer can buy separately from others. For example: The following are considered to be 1 CSU: a batch of 4 yoghurt cups, a pack of 3 tights, a vial of fabric softener sold in promotional pack of 2, etc. To calculate whether you put fewer than 500,000 CSUs per year on the market, you must include all the CSUs put on the French market for household consumption for the declared year. NOTE WHAT S NEW IN 2016 A declaration according to large product families for a greater number of companies: previously available only to companies putting fewer than 180,000 CSUs on the market, it is now available for up to 500,000 CSUs; It should be noted that the CSUs eligibility threshold does not account for samples*. However, they remain household packaging that should be declared and financially contributed for. Example: if you put perfumes and perfume samples on the market, you remain eligible to the sector-specific declaration. You must declare Consumer Units. NOTE WHAT IS THE DECLARATIVE PRINCIPLE? If you are eligible for the SECTOR-SPECIFIC DECLARATION, you must, for each product family put on the market, communicate the number of Consumer Units placed on the French market (CU). A Consumer Sales Unit is the smallest packaged unit that the consumer can consume. For each product family, a rate per CU is set. For example: For a pack of 4 cups of yoghurt (= 1 CSU), you must count 4 CUs. For a pack of 40 bolts (= 1 CSU), you must consider it to be 1 CU. Calculation method Quantities (CU) Rate per unit per product family Perhaps you do not know in which family of products to declare your CUs? For more details, refer to the products nomenclature of the sector-specific declaration on pages 66 to 69 of this guide. HOW HAVE THE TARIFFS PER FAMILY BEEN SET? The contribution per family of products has been established using real declarative data, from the declaration of Eco-Emballages customers. It takes into account the material mix and packaging of each of the families of products proposed. Food example If, in 2016, you put 200,000 packs of yoghurt on the French market, then you are eligible for the sector-specific declaration. Each pack of 4 yoghurts is composed of 4 cups of 125 g, so 4 CUs per pack (the header label is not a Consumer Unit). You must declare: 4 CUs (= 4 cups) x 200,000 CSUs (= packs of 4 cups) = 800,000 CSUs for the Dairy products family. Your contribution for the Dairy products family for 2016 comes to: 800,000 CUs x per CU = 6,640 excl. VAT Non-food example If, in 2016, you put 130,000 music centres on the French market, then you are eligible for the sector-specific declaration. The music centre is composed of a single CSU (the music centre). It is not necessary to count the number of total packaging items (spacers, bags, pouches, films, etc.). Your contribution for the Various small household products family for 2016 comes to: 130,000 CUs x per CU = 3,601 excl. VAT AND FOR WINES AND SPIRITS? The SECTOR-SPECIFIC DECLARATION for wines and spirits is accessible to customers putting fewer than 500,000 CSUs on the market per year. Note! A bottle is considered to be a CSU. If your company puts on the wine market, champagnes and sparkling wines only and chooses the sector-specific declaration, it must opt for this specific declaration. For this declaration, overpacks containing bottles need to be declared separately. Example for a carton case of 6 75 cl glass wine bottles You must declare: 6 CUs Normal glass wine bottles CU Carton cases - case of 6 bottles Your contribution for 2016 comes to: 6 CUs x per CU = excl. VAT + 1 CU x per CU = excl. VAT = TOTAL for the carton case of 6 75 cl glass wine bottles = = excl. VAT NOTE If you put wines and spirits and other families of products on the market, then you must declare all your products, including the wines and spirits, in the generalist SECTOR-SPECIFIC DECLARATION. *See the glossary page 75.

32 62 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 63 RATES PER CONSUMER UNIT RATES PER PRODUCT FAMILY (GENERALIST SECTOR-SPECIFIC DECLARATION) Pharmaceutical products P Pharmaceutical and optical products Gardening products P Gardening and equivalent products DIY P Tools, DIY, glues, paints and equivalent P General hardware and furnishings Clothing, shoes, textiles and accessories P Clothing, textiles, soles, laces, fabrics and sewing accessories CODE PRODUCT FAMILY DESCRIPTION RATES PER CONSUMER UNIT IN P Shoes Food P Jam, compote, honey, spread P Sweet or savoury biscuits, cereals, pastries, bread and equivalent products P Coffee, tea and other instant drinks Household appliances P Various large household appliances P Various small household appliances P Household appliance accessories and equivalent P Sugar, candy, chocolate and similar products P Pasta, rice, canned foods, deli products and prepared foods P Spices and condiments P Meat and fish Houseware and furniture P Various houseware P Indoor and outdoor furniture P Milk products (except butter) P Butters P Ice creams and frozen foods Animals P Products and accessories for animals P Fruits and vegetables Boissons P Beer and shandies P Fruit juices and syrups P Milks P Alcohol-free carbonated drinks P Aperitifs, spirits and liqueurs P Wines, champagnes, sparkling wines and ciders P Waters Cleaning and household products P Washing and detergent products P Soaps P Cleaning products, general, deodorants and insecticides P Washing and cleaning accessories Body, hair and tooth care products P Body hygiene and care products (including hair and tooth) Various P Various supplies, lighters, souvenirs, gifts, recreational items, writing items P Jewellery and watches P Leather goods and travel bags P Tobacco P Musical instruments P Games and toys P Cycles, motorcycles, mopeds, nautical and physical fitness items P Domestic liquid fuels P Quick services (keys, shoe repairs) Service and shipping packaging (e.g. mail-order sales, pouches, bags, trays, etc.) P Paper/Cardboard Weight per unit < 5 g P Weight per unit from 5 to 15 g P Weight per unit from 15 to 50 g P Weight per unit > 50 g

33 64 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 65 P Aluminium Weight per unit 5 g P Weight per unit from 5 to 15 g P Weight per unit from 15 to 50 g P Weight per unit > 50 g P Plastic Weight per unit 5 g P Weight per unit from 5 to 15 g P Weight per unit from 15 to 50 g P Weight per unit > 50 g P Other Weight per unit 5 g P Weight per unit from 5 to 15 g P Weight per unit from 15 to 50 g P Weight per unit > 50 g Spirits glass bottle P and P PET bottles P Cubitainer Bag in box types P P P and more Rigid Cubitainer P < = RATES FOR WINES AND SPIRITS P > (WINES AND SPIRITS SECTOR-SPECIFIC DECLARATION) Other packaging (Note : bottles need to be declared separately) Individual bottles (note, overpacks containing bottles need to be declared separately) CODE PACKAGING RATES PER PACKAGING ITEM IN CODE VOLUME (CL) RATES PER CONSUMER UNIT IN Wines normal glass bottle P <= than P P and P and more Wines reduced-weight glass bottle P <= than (1) P (2) P (3) and 150 (4) Champagne glass bottle P < P P P and more Sparkling wines glass bottle P < P P Wooden case P Case 1 bottle P Case 2 bottles P Case 3 bottles P Case 6 bottles P Case 12 bottles Cardboard case containing 6 or 12 bottles P Case 6 bottles P Case 12 bottles Cardboard box containing 1, 2 or 3 bottles P Box 1 bottles P Box 2 bottles P Box 3 bottles Metal box containing 1 bottle P Box 1 bottles Service and shipping packaging (e.g. paper bags, plastic bags, etc.) P Paper/Cardboard Weight by unit 30 g P Weight by unit > 30 g P Plastic Weight by unit 15 g P Weight by unit > 15 g

34 66 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 67 DETAILED NOMENCLATURE OF FOOD Jam, compotes, honey, spread Compotes Jams Chestnut creams Jellies Marmalades Honey Spreads Fruit in syrup Small cups Sweet savoury biscuit, cereals, pastry, bread and equivalent Rusks and toasted breads Similar toasted products Salted biscuits and snacks Crisps Sweet biscuits Gingerbreads, conservation pastries and Viennese pastries Breads Bakery items Fresh pastries and ready-to-be-eaten desserts Cereals ready-to-eat or to prepare Ready-to-eat desserts Cake-making products Preparations for desserts and puddings Flour Coffee, tea and other instant beverage Whole grains of coffee, chicory, malt Ground coffee, chicory, malt Soluble coffee, chicory, malt Chocolate powder Breakfasts and instant drinks Leaf teas and infusions Soluble teas and infusions Sugar, confectionery, chocolate and equivalent Sweets and jellied sweets Sugar-coated nuts and drops Fruit pulp, candied fruit, marrons glacés Chewing gum and bubble gum Lollipops and barley sugars Other confectionery products Chocolate in slabs Chocolate confectionery Chocolate bars Sugar lumps Caster sugar Granulated sugar Various sugars (candy sugar, brown sugar) Pasta, rice, canned foods, deli products and prepared foods Instant mash potatoes Semolina and similar products Pasta Dried pulses, tapioca, other starches Rice Canned vegetables Canned fish Preserved meats, cooked meats and cured meats Cassoulets Garnished sauerkrauts Snails Dumplings Cooked dishes to prepare Ready-to-eat dishes Dehydrated soups to prepare Instant soups Liquid soups Caterer s prepared products Hors d œuvres Pastry products Cooked dishes and meats to re-heat Sandwiches Spices and condiment Stock-cubes and culinary aids Condiments Mayonnaises Mustards Dehydrated sauces Ready-to-use sauces Tomato sauces and tomato concentrates Salad dressings Spices and peppers Fine salt Coarse salt Food oils Vinegars Meat and fish Poultry and game Red meats and offal Fish-crustaceans-shellfish Milk products except butter Yoghurts and similar products Creams and soft white cheeses Margarines or vegetable fats Eggs Milk desserts and desserts Soft cheeses with mould or washed rind Cooked or uncooked pressed cheeses Goat and sheep cheeses Blue-veined cheeses Processed cheeses Fresh cheeses and similar Butters Ice creams and frozen foods Family ice creams Individual Ice creams Ice cream in bulk Frozen starters-cooked meats Frozen vegetables Frozen offal-meat-poultry Frozen fish-molluscs-crustaceans Frozen cooked dishes Frozen pastries-viennese pastries-dough Frozen fruit and fruit juices Frozen food dairy products Fruits and vegetables Fresh fruit Fresh vegetables Freeze-dried and dehydrated fruit and vegetables Salted grains Dried fruit BEVERAGES Beer and shandies Beers Shandies Fruit juices and syrups Fruit juices and concentrates Nectars Fruit drinks Syrups and sugar cane Milks Milks Infant milk Concentrated milk Milk powder Alcohol-free carbonated drinks Lemonades, limes Sodas, colas and tonic waters Extracts for beverages and effervescent salts Aperitifs, alcohols and brandies Aperitifs Spirits and liqueurs Wine, champagne, sparkling wine and cider Wines, champagnes, sparkling wines Ciders Waters CLEANING AND HOUSEHOLD PRODUCTS Washing products and detergent Laundry powders and liquids Products for delicate washes, fabric softeners Bleach and laundry disinfectants Stain removers, starches, dyes Laundry products Dish-washing products Scouring, descaling, unblocking products Soaps All cleaning products, deodorants and insecticides Care of leathers and footwear Care of woods and floor coverings Care of metals and glazing Care of ovens and furnaces Deodorants and insecticides Cellar items and various ingredients Cleaning products for cycles and mopeds, motorcycles Lubricants Automotive cleaning products Washing and cleaning accessories Washing accessories Household sponges, tea towels, equivalent items Household sponges, tea towels, equivalent items Household accessories Containers, bowls BODY, HAIR AND TOOTH PRODUCTS Body hygiene and care products (including hair and tooth) Shampoos Conditioners, beautifying balms Lotions and revitalisers Fixatives and oils Hair dyes Wave set and permanent Lacquers Hair accessories Care and other hair products Solid and liquid toilet soaps Bathroom and shower products Tooth care Razors, blades, shaving products Deodorants Toilet waters and eaux de Cologne Perfumes and fragrances Body products Nail beauty and care Sun products Face care and treatment products Products for the hands Body care and treatment Skin cleansing milks Lotions and tonics Beauty creams Cleansers and exfoliating creams Specific face care Lip care Make-up removers Water atomisers Make-up products Childcare items Cottons Handkerchiefs Kitchen and toilet paper Babies nappies Feminine hygiene Cleansing and beauty accessories Oral care Foot care Intimate hygiene Protective products Nutritional supplements Care products for babies Parapharmacy accessories PHARMACEUTICAL PRODUCTS Pharmaceutical and optical products Medical accessories Optics Non-medical optics

35 68 INTRODUCTION HOUSEHOLD PACKAGING ERP DECLARATION PER CSU 69 Eyewear Measuring instruments (thermometer, barometer, etc.) Allergology Anaesthesiology Dermatology Diagnosis Pharmaceutical dietetics Endocrinology and hormones Gastroenterology Gynaecology Haematology Hepatology Infections Metabolism, nutrition and vitamins Ophthalmology Otology Parasitology Rhinology Rheumatology and musculoskeletal health Urology and nephrology Herbal medicine Homeopathy Anti-inflammatory products Drugs and diagnostic products GARDENING PRODUCTS Products for the garden and equivalent Plants Garden products Flowers and plants Various gardening Planters and containers Protective equipment Solid fuels DIY Tools, DIY, electricity, glue, paint and equivalent Agricultural and horticultural tools Tools Plumbing-taps-sanitaryware Wooden boards and carpentry Structural work, building equipment and building materials Electrical equipment Paints and varnishes Glues and adhesives Wall coverings Floor coverings Tiling Locks, fittings Various DIY General hardware and furnishings General hardware and furnishings Screws, nuts and bolts Housewares and painting accessories CLOTHING, SHOES, TEXTILES AND ACCESSORIES Clothing, textiles, soles, laces, fabrics and sewing accessories Stockings Tights Protective stockings Hats headgear Umbrellas Gloves Ties Glasses Track suits and sport clothing Work clothing Belts and braces Scarves, headscarves Pyjamas and night dresses Shirts, blouses, bodices Underwear Trousers Skirts, dresses Indoor clothing, aprons Suits, ensembles Jackets, anoraks, parkas Coats, overcoats Raincoats Socks, ankle socks T-shirts, polo shirts Sweaters, cardigans, sweat-shirts Baby knitwear Baby clothing accessories Baby hygiene accessories Various clothing Soles, laces Fabrics by the metre Sewing accessories Lingerie and trimmings supplies Patterns Sewing accessories Sewing supplies Shoes HOUSEHOLD APPLIANCES Various large household appliances Heating devices Refrigerators and home freezers Dishwashers, washing machines, dryers Hoods and fans Electrical and gas cooking rings Ovens, microwave ovens Electrical devices for household cleaning Television and accessories Various large household appliances Food mixers and electrical utensils Small electrothermal household appliances Electric devices and utensils for cleansing-beauty Electrical devices for sewing and knitting Cellar equipment Office automation Computers, IT Radio and accessories Music centre, audio and video players Telephone and remote communications Household appliance accessories and equivalent Batteries Films Decorative objects and accessories Photo, cinema and accessories Disks, magnetic tapes, cassettes HOUSEWARE AND FURNITURE Various houseware Kitchenware Kitchen utensils Cutlery and plates Table accessories Crockery Decorative crockery Crystal glassware Glassware Cutlery Various household equipment Lighting devices Electric lamps Decorative fabrics and accessories Bedding Table, kitchen, bathroom, bed linen Indoor and outdoor furniture Garden furniture Kitchen furniture Dining room furniture Bathroom and toilet furniture Living room furniture Bedroom furniture Occasional furniture - accessories Office furniture Camping and beach furniture Basketry ANIMALS Products for animals Wet foods for dogs and cats Dry foods for dogs and cats Canned pet food Other foods for other animals Accessories for animals VARIOUS Various supplies, lighters, souvenirs, gifts, recreational items, writing items STATIONERY, ACCESSORIES AND OFFICE AND IT SUPPLIES Papers Cards Writing materials Drawing accessories Filing accessories School, office and various accessories Offices supplies IT supplies Books Dictionaries, encyclopaedias Newspapers, specialised periodicals and journals LIGHTERS AND FUELS Matches and fire-lighters Lighters Gaseous fuels SOUVENIRS, GIFTS, KNICK-KNACKS, LEISURE ITEMS, BICYCLES AND CARS Camping and beach items Trailers Cycle, moped and motorcycle equipment Spare parts Electrical items (battery, light) Technical spare parts Interior equipment items Exterior equipment items Automotive tools Tyres Automotive sound systems Hunting items Fishing items Mountaineering items Other sports items WRITING AND OFFICE ITEMS Jewellery and watches Jewellery Gold and silverware (other than table) Clocks and watches Leather goods and travel bags Leather goods Travel bags Sport bags Suitcases, trunks and briefcases Tobacco Cigarettes Cigars, cigarillos Tobacco for pipes and to roll Chewing tobacco and snuff Smokers items Musical instruments Games and toys Games Toys Cycles, motorcycles, mopeds, yachting and physical fitness items Yachting items Physical fitness items Cycles, mopeds, motorcycles Domestic liquid fuels Quick services (keys, shoe repairs)

36 HOUSEHOLD PACKAGING ERP 71 LE GLOSSAIRE 7